In exercise of the powers conferred by sub-clause (v) of clause (23C) of section 10 of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies ” Jagadguru Sri Sankaracharya Swamigal Srimatam Samasthanam, Kanchipuram ” for the purpose of the said section for the period covered by the assessment years 1985-86 to 1987-88.